一、背景(一)工序标准成本管理是钢铁企业实施有效成本控制和提高竞争力的客观要求鞍钢集团六次党代会提出了“两步跨越”的战略目标,第一步到2007年把鞍钢建设成为1600万吨钢精品基地;第二步到2010年,年产钢2000万吨以上,进入世界500强企业,成为最具国际竞争力的大型钢铁企业 First, the background (a) process standard cost management is the implementation of effective cost control of steel companies and improve the competitiveness of the objective requirements of the Sixth Party Congress Anshan Iron and Steel Group proposed a “two leaps and bounds” strategic objectives, the first step to 2007 Anshan Iron and Steel Building a 16 million tons of steel boutique base; the second step to 2010, with an annual output of more than 20 million tons of steel into the world’s top 500 enterprises to become the most internationally competitive large-scale iron and steel enterprises